本文基于新会计所得税准则的实施情况,首先分析了新旧会计所得税准则的不同之处,其次阐述了新会计所得税准则中所得税会计处理方法的主要特点,再次指出了新会计所得税准则实施中存在的问题,最后提出了实施新会计所得税准则的建议。 Based on the implementation of the new accounting income tax standard, this paper first analyzes the differences between the old and the new accounting income tax standards. Second, it expounds the main characteristics of the income tax accounting treatment method in the new accounting income tax standard, and points out the problems in the implementation of the new accounting income tax standard. , Finally put forward the suggestion of implementing the new accounting income tax standard.